https://www.taxtmi.com/caselaws?id=798265 Actual staff-related expenses reimbursed by a client on an actual basis are not includible in the taxable value of manpower recruitment and supply services where Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 expands value beyond the consideration permitted by the charging and valuation provisions of the Finance Act, 1994. The service-tax demand was therefore unsustainable. The extended limitation period also could not apply without material demonstrating wilful suppression or misstatement with intent to evade tax, particularly where earlier proceedings covered the same period. Consequential interest and penalty were consequently untenable. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798265 Actual staff-related expenses reimbursed by a client on an actual basis are not includible in the taxable value of manpower recruitment and supply services where Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 expands value beyond the consideration permitted by the charging and valuation provisions of the Finance Act, 1994. The service-tax demand was therefore unsustainable. The extended limitation period also could not apply without material demonstrating wilful suppression or misstatement with intent to evade tax, particularly where earlier proceedings covered the same period. Consequential interest and penalty were consequently untenable. Case-Laws Service Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798265